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WGUのAccounting-for-Decision-Makers試験に合格するのに、私たちは最も早い時間で合格するのを追求します。私たちはお客様のための利益を求めるのを追求します。私たちはGoShikenです。GoShikenはWGUのAccounting-for-Decision-Makers問題集の正確性と高いカバー率を保証します。WGUのAccounting-for-Decision-Makers問題集を購入したら、GoShikenは一年間で無料更新サービスを提供することができます。は

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WGU Accounting-for-Decision-Makers問題サンプル、Accounting-for-Decision-Makers日本語版復習資料

Accounting-for-Decision-Makers「WGU Accounting for Decision Makers C213 VAC2」はWGUの一つ認証試験として、もしWGU認証試験に合格してIT業界にとても人気があってので、ますます多くの人がAccounting-for-Decision-Makers試験に申し込んで、Accounting-for-Decision-Makers試験は簡単ではなくて、時間とエネルギーがかかって用意しなければなりません。

WGU Accounting for Decision Makers C213 VAC2 認定 Accounting-for-Decision-Makers 試験問題 (Q11-Q16):

質問 # 11
Which internal control is intended to ensure that a company does not mistakenly pay a supplier for an invoice that includes more items than were actually received?

  • A. The accounts payable department uses prenumbered checks in the payment of supplier invoices
  • B. The inventory department counts and inspects items as received and forwards the receiving record to accounts payable
  • C. The company requires two signatures on each check in order for a payment to be sent
  • D. The purchasing department authorizes the order of all items before they occur

正解：B

解説：
The correct answer is D . The control designed to prevent payment for goods not actually received is the receiving function's preparation of a receiving report , which is then sent to accounts payable and matched against the supplier invoice and purchase order. This is the essence of a three-way match : purchase order, receiving report, and vendor invoice. AccountingTools explains that payables staff should match the supplier invoice to the related purchase order and proof of receipt before authorizing payment.
Option A is helpful for controlling check completeness and sequence, but it does not verify quantities received. Option B adds authorization control over disbursements, but it also does not confirm whether the shipment matched the invoice. Option C helps ensure purchases are approved before ordering, but it still does not prove what was actually delivered. The receiving department's counting and inspection of goods, followed by forwarding the receiving documentation to accounts payable, directly addresses the risk that a supplier invoice includes more items than were received. Therefore, the best internal control is Option D .


質問 # 12
What does management accounting present?

  • A. Information regarding a business's overall economic performance to help shareholders make decisions
  • B. Data to predict inconsistencies in finances to help users within a company make decisions
  • C. Detailed data regarding a business's overall economic performance to help outside stakeholders make decisions
  • D. Information regarding the qualifications of managers to help shareholders make decisions

正解：B

解説：
The correct answer is D . Management accounting is designed primarily for internal users such as managers, department heads, and executives. Its purpose is to provide timely, detailed, and decision-oriented information to support planning, control, evaluation, and operational decisions. Sources describing managerial accounting emphasize that it is customized to internal needs rather than focused on external financial statement users.
Option A is incorrect because management accounting does not mainly present information about managers' qualifications. Option B is more aligned with financial accounting , which summarizes overall economic performance for external users such as shareholders. Option C is also incorrect because management accounting is not aimed primarily at outside stakeholders. Although the wording "predict inconsistencies in finances" is not textbook-perfect, Option D is the only answer that correctly identifies the internal decision- making role of management accounting. In practice, management accounting may include budgets, performance reports, cost analyses, forecasts, and variance reports used within the company. Therefore, the best answer is the one stating that it provides data to help users within a company make decisions.


質問 # 13
Which two examples represent financial statement errors?
Choose 2 answers.

  • A. An accounting employee overpays a supplier and receives a portion of the excess as a kickback
  • B. An accounting department miscalculates the payroll tax due at year-end, resulting in an inaccurate liability
  • C. An outside auditor disagrees with the amount reported as an allowance for uncollectible accounts receivable
  • D. An accountant unintentionally records amounts as revenue that were prepaid by customers but not yet earned

正解：B、D

解説：
The correct answers are A and C . A financial statement error is an unintentional misstatement in the amount, classification, presentation, or disclosure of financial statement information. PCAOB standards explain that misstatements can arise from either error or fraud , and errors are unintentional. A miscalculated payroll tax liability is a classic accounting error because it produces an incorrect liability amount without intent to deceive. Likewise, unintentionally recording unearned customer prepayments as revenue is an error in revenue recognition and financial statement classification.
Option B is not an error; it is fraud or misappropriation of assets because it involves deliberate overpayment and a kickback. PCAOB fraud guidance distinguishes intentional misconduct from accidental mistakes.
Option D is not necessarily an error merely because an auditor disagrees with management's estimate.
Allowance for uncollectible accounts is an area of judgment, and disagreement alone does not prove a financial statement error exists. Therefore, the two choices that best represent unintentional financial statement errors are A and C .


質問 # 14
A company has three product lines and has historically used the traditional costing system to allocate overhead costs to each product line. Due to significant differences in the production processes for the three product lines, the company implemented an activity-based costing study and identified the activity-based cost for each product, as shown in the following table.
Product A
Product B
Product C
Traditional cost per unit
$558
$1,375
$1,211
Activity-based cost per unit
$675
$1,585
$1,350
Selling price per unit
$650
$1,450
$1,300
What do these data points reveal about the selling price of this company's products?

  • A. The selling price for only Products A and C should increase
  • B. The selling price should increase for all three products
  • C. No change should be made to the selling price
  • D. The selling price for only Product B should increase

正解：B

解説：
The correct answer is C. The selling price should increase for all three products . The key point of activity- based costing (ABC) is that it often gives a more accurate view of overhead consumption than traditional costing, especially when products differ significantly in production complexity. ABC is designed to provide more precise overhead assignment by using multiple cost drivers.
Compare each product's selling price with its activity-based cost per unit :
Product A: Selling price $650, ABC cost $675 # underpriced by $25
Product B: Selling price $1,450, ABC cost $1,585 # underpriced by $135
Product C: Selling price $1,300, ABC cost $1,350 # underpriced by $50
All three products have selling prices below their ABC-based unit costs. That means each product appears to be priced too low if the ABC study more accurately reflects the resources consumed. Therefore, each product' s selling price should be reconsidered upward.
This question illustrates why companies adopt ABC in the first place: traditional costing can hide cross- subsidization among products, while ABC can reveal that multiple product lines are actually less profitable than previously believed. Therefore, Option C is correct.


質問 # 15
In September, an airline using accrual accounting received cash from a round-trip ticket sold to a customer for
$1,500. The ticket allowed the customer to fly from Denver to Hawaii in October and from Hawaii back to Denver in November.
When should the airline recognize revenue?

  • A. Only in November
  • B. Only in September
  • C. In September, October, and November
  • D. In October and November

正解：D

解説：
The correct answer is C. In October and November . Under accrual accounting and modern revenue recognition guidance, revenue is recognized when the company satisfies its performance obligations, not merely when cash is received. For an airline ticket, the airline earns the revenue by providing transportation
. SEC disclosures from airlines state that passenger revenue is deferred until transportation is provided, and revenue recognition guidance under Topic 606 also requires recognition when control of the promised service transfers to the customer.
Because this is a round-trip ticket , the airline has not fully earned the revenue in September when the cash is collected. Instead, the service is performed in parts: one flight in October and the return flight in November
. Therefore, the revenue should be recognized as the transportation service is delivered across those two months. Option A is incorrect because September is only the cash receipt date, not the service date. Option B is incorrect because part of the service is provided in October. Option D is incorrect because collecting cash alone does not create earned revenue under accrual accounting. Therefore, October and November is the correct answer.


質問 # 16
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